The mission of the Massachusetts Department of Revenue is to achieve maximum compliance with the tax, child support and municipal finance laws of the Commonwealth. In meeting its mission, the Department is dedicated to enforcing these laws in a fair, impartial and consistent manner by providing professional and courteous service to all its customers.

Who We Are and What We Do

Audit DivisionLegal Division
Child Support Enforcement DivisionOffice of Advocacy, Training and Communications
Commissioner's OfficeOffice of Affirmative Action
CommunicationsOffice of Appeals
Division of Local ServicesOffice of the Taxpayer Advocate
DOR360Office of Tax Policy Analysis
Inspectional Services DivisionTaxpayer Service Division

Audit Division
Joseph McDermott, Deputy Commissioner

The Audit Division is responsible for fostering voluntary compliance and narrowing the tax gap by identifying, educating, and auditing noncompliant taxpayers. The Audit Division audits the tax returns of businesses and individuals filed, including sales/use, meals, rooms occupancy and special fuels, are subject to examination by the Audit Division staff. The Audit Division is comprised of several bureaus with operations throughout Massachusetts as well as across the nation.

Child Support Enforcement Division
Laurie McGrath, Deputy Commissioner

The mission of the Child Support Enforcement Division is to make a difference in the lives of children by enforcing the financial responsibilities of parenthood. CSE's core functions are to establish paternity, and create, enforce and modify child support and health insurance orders.

Commissioner's Office
Mark Nunnelly, Commissioner
James Reynolds, Senior Deputy Commissioner

The Commissioner's Office consists of the Commissioner of Revenue, the Senior Deputy Commissioner and their staffs. The Commissioner is responsible for enforcing the Commonwealth's tax, child support and municipal finance laws. As head of this executive branch agency, the Commissioner works with the Secretary of Administration & Finance and members of the Legislature to promote and implement the administration's programs. The Senior Deputy Commissioner is the Chief Operating Officer responsible for supervising the agency's operational divisions.

DOR Strategic Plan-In-Brief 2013-2015  pdf format of DOR Strategic Plan-In-Brief 2013-2015
docx format of                             DOR Strategic Plan-In-Brief 2013-2015

Maryann Merigan

Communications oversees media relations for the Department, covering issues for tax administration, child support enforcement and local services. Communications also generates news releases, writes speeches, coordinates media events and is a liaison with the Governor's Press Office.

Division of Local Services
Sean Cronin, Deputy Commissioner/Director of Municipal Affairs

The Division of Local Services helps Massachusetts cities and towns achieve sound and efficient fiscal management through technical assistance, training and oversight. Its bureaus are responsible for ensuring the fairness and equity of local property taxation, the accuracy and quality of local accounting and treasury management, interpreting state laws that affect local governance, distributing local aid and maintaining a comprehensive databank on local finances. DLS meets these responsibilities through community advising, seminars, publishing, Internet services, research, software development and support and community specific management reviews and audits.

Maryann Merigan, Director

DOR360 is the Department's initiative to continually connect and engage with the department’s many stakeholders, looking to find better ways to interact, while honestly sharing ideas and concerns. The DOR360 page will highlight these engagement efforts and share any results, agreements or lessons learned. The page also contains other DOR engagement news such as an Event and Outreach Calendar, survey results and related articles we trust you’ll find informative and interesting. 

The DOR Advisory Council is the centerpiece of DOR360. The 16-member Advisory Council will meet with the Commissioner and DOR’s senior management three to four times a year to bring a variety of issues and opinions to the table from the constituents they represent.  

Inspectional Services Division
Tanya Harrison, Deputy Commissioner

The Inspectional Services Division is comprised of the Offices of Internal Audit and Internal Affairs. ISD is the Department's internal oversight function and is independent of any of DOR's operational divisions. ISD is responsible for maintaining integrity and promoting efficiency within DOR and does so by conducting ongoing employee training, investigating allegations of impropriety, performing operational and financial reviews of Departmental functions and maintaining an effective system of internal controls.  Protecting Privacy Video  

Legal Division
Kevin Brown, General Counsel

The Legal Division advises the Commissioner on all aspects of tax and administrative law. The Legal Division is comprised of the Litigation Bureau, Rulings and Regulations Bureau and the Underground Storage Tank Unit. The Litigation Bureau represents the Commissioner in tax disputes before the Appellate Tax Board and in Superior and Bankruptcy courts. Litigation also includes dedicated bankruptcy and criminal investigation units. The Rulings and Regulations Bureau drafts tax regulations and other public policy documents and provides legal advice to other divisions within the Department. The Underground Storage Tank Unit oversees the operations of the Petroleum Product Cleanup Fund and the Cities and Towns Municipal Grants Program.

Office of Advocacy, Training and Communications
Dana Ackerman, Deputy Commissioner

The Advocacy, Training and Communications Office (ATC) is responsible for external and internal media and communications, taxpayer outreach and employee training and education. The division is comprised of the Communications, Taxpayer Advocate, Web and Media Services and Employee Training and Development offices.  A primary mission of ATC is promoting the Commissioner’s DOR 360 initiative: taxpayer engagement and input, collaboration and respect, web and media innovation and building a strong workforce through training and development programs. 

Office of Affirmative Action
Angel Zayas, Director

The Affirmative Action office is responsible for enforcing the affirmative action policy, which applies to all employment practices and employment programs sponsored by DOR and prohibits discrimination in employment on the basis of race, color, religious creed, national origin, ancestry, sex, sexual orientation, Vietnam Era Veteran Status, age and disability. Individuals with disabilities who require publications or tax forms in an alternative format can send their request to:

Department of Revenue
Office of Diversity and Equal Opportunity
P.O. Box 9557
Boston, MA 02114-9557

Office of Appeals
Debra Rokosz, Director

The Office of Appeals resolves disputed tax matters in an informal, consistent and expeditious manner by conducting hearings with taxpayers. The Office considers settlements designed to achieve results that are in the best overall interest of the Commonwealth.

Office of the Taxpayer Advocate
Dennis Buckley, Taxpayer Advocate

The Taxpayer Advocate's primary responsibility is to identify and propose solutions and changes for systemic problems that increase the burden on, or create problems for taxpayers. Where appropriate, the Advocate will recommend administrative or legislative changes to resolve, alleviate, and/or mitigate identified problems. With support from the Problem Resolution Office, the Taxpayer Advocate also assists taxpayers and their representatives in the prompt resolution of complex problems and ensures that all taxpayers are aware of and afforded their rights in all communications with the Department. To contact the Taxpayer Advocate, please call 617-626-2280.

Office of Tax Policy Analysis
Kazim Ozyurt, Director

The Office of Tax Policy Analysis provides tax revenue forecasts, statistics on the Massachusetts tax system and estimates the fiscal impact of tax law changes.

Taxpayer Service Division
Michael Lividoti, Deputy Commissioner

The Taxpayer Service Division is responsible for providing information and assistance to the Commonwealth's taxpayers and tax practitioners and, where necessary, adjusting accounts. The division, consisting of the Customer Service, Management Services and Collections bureaus, is also responsible for increasing compliance with existing tax law by locating non-filers and adding them to the state's tax rolls.

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